As a representative display device, a liquid crystal display (LCD) has a liquid crystal cell containing liquid crystal molecules. The liquid crystal molecules contained in the liquid crystal cell have birefringence, which generates a difference in a refractive index of light according to the viewing position of the LCD, and thus there is a problem of degradation in the quality of the screen implemented according to the viewing position when viewing the LCD. In consideration of this problem, various retardation films such as an optical compensation film capable of being applied to the LCD have been proposed (e.g., the patent documents 1 and 2).